Rethinking taxation in Latin America : reform and challenges in times of uncertainty / Jorge Atria, Constantin Groll, Maria Fernanda Valdés, editors.

Format:

Book

Contributor:

Valdés Valencia, María Fernanda, editor.

Groll, Constantin, editor.

Atria, Jorge, editor.

Series:

Latin American political economy

Latin American Political economy

Language:

English

Subjects (All):

Taxation--Latin America.

Taxation.

Latin America--Economic policy.

Latin America.

Economic policy.

Physical Description:

xvii, 269 pages : illustrations ; 22 cm.

Place of Publication:

Cham, Switzerland: Palgrave Macmillan , [2018]

Summary:

This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes?historical, relational, and transnational. The book argues that: first, taxation should be understood as a relational concept and tax systems as a function of a strategic nexus between the state and society; second, that any analysis of tax systems across Latin America needs to take historical legacies of national tax systems into account; and finally, that transnational phenomena have significant implications for tax regime dynamics in Latin America. The essays included provide diverse and representative insights for a new understanding of taxation in Latin America and highlight the bottlenecks to the development of sustainable tax systems in the region, exploring new links between academic research and policy-making.

Notes:

Includes bibliographical references and index.

ISBN:

9783319601182

3319601180

OCLC:

987282677